TY - JOUR AB - 2004 is the year when companies around the world need to move their financial reporting to the rules laid down by the International Accounting Standards Board. In this article the chairman of that board, Sir David Tweedie outlines what this change will mean. He also points out that the success of the process is down to way that the regulators behave and whether vested interests are allowed to triumph. VL - 12 IS - 2 SN - 0965-7967 DO - 10.1108/09657960410517767 UR - https://doi.org/10.1108/09657960410517767 AU - Tweedie David PY - 2004 Y1 - 2004/01/01 TI - Looking ahead at 2004: a global standard‐setter’s perspective T2 - Balance Sheet PB - Emerald Group Publishing Limited SP - 5 EP - 7 Y2 - 2024/09/19 ER -